Commonwealth v. Elkhorn Piney Coal Mining Co.

Affirming.

The single question presented by this appeal is whether a coal mining leasehold, and its appurtenances, is real estate or personal property for the purpose of taxation. The importance of the question lies in the fact that real estate takes a rate of 30 cents, whilst personalty must pay 50 cents, on each $100 of taxable value.

The Elkhorn Piney Coal Mining Company is the present owner of a coal mining lease covering a large boundary of land in Harlan county. The lease confers the right to remove the coal upon a royalty basis, and it has been equipped for operation by the erection of…